Understanding the 2026 meal voucher increase

Because meal vouchers stay exempt from social security contributions and withholding tax - provided the statutory conditions are met - the benefit reaches employees without the usual fiscal burden. 

For employers, the tax treatment also improves significantly. The deduction per voucher doubles from €2 to €4, provided the nominal value exceeds €8 (final provisions to be confirmed). This makes the cost-benefit calculation more attractive than it's been previously. 

The implementation considerations 

The meal voucher increase coincides with the announced abolition of eco-vouchers (maximum €250 annually), sport vouchers, and culture vouchers on 1 January 2026. However, no legal initiative has yet been taken to abolish these vouchers. This creates a purchasing power gap that employees may feel acutely. The increase in meal vouchers is optional and depends on your organisation's circumstances and strategy; if you choose to proceed, precision is key. 

• Your existing agreements matter  
  Meal vouchers are governed by whatever framework you currently have in place: sectoral agreements, company-level CBAs, or individual contracts. Any change requires formal amendments to those instruments. 
• Timing relative to your sector  
  If eco vouchers are abolished, many sectors will likely seek to replace them with another net benefit to preserve employees’ current purchasing power, for example by increasing meal vouchers.   If the employer intends to increase meal vouchers before a sectoral decision is made, it is recommended to include a clause in the document granting the (increase in) meal vouchers to avoid compensating the increase in purchasing power twice. 
  
• The wage norm exception 
  The draft law classifying meal voucher increases as an exception to the 0% wage norm is still pending.  Once in effect the meal voucher increase presents an opportunity to enhance employee benefits within current wage norm constraints.  
• Adequate documentation is key 
  Any employer’s decision to increase its contribution must be formalised by amending the instrument governing meal vouchers. 

How BDO Advisory can help

We review existing collective labour agreements and employment contracts to assess implementation requirements and identify potential conflicts with sectoral obligations.  

Our team of experts drafts the necessary amendments to formalise meal voucher increases while ensuring compliance with applicable legal frameworks.